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B.COM (HONS) - I YEAR

SEMESTER I

BCH 101 FINANCIAL ACCOUNTING

Learning Objectives: The objective of this paper is to help students to acquire conceptual knowledge ofthe financial accounting and to impart skills for recording various kinds of business transactions.

UNIT I

THEORETICAL FRAMEWORK: Accounting as an information system. The users of financial

accounting information and their needs. Qualitative characteristics of accounting, information.

Functions, advantages and limitations of accounting. Branches of accounting. Bases of accounting; cashbasis and accrual basis.

The nature of financial accounting principles Basic concepts and conventions: entity, money

measurement, going concern, cost, realisation, accruals, periodicity, consistency, prudence

(conservatism), materiality and full disclosures.

Financial accounting standards: concept, benefits, procedure for issuing accounting standards in India.

Salient features of Accounting Standard (AS): 1 (ICAI) Accounting process- From recording of businesstransactions to preparation of trial balance, an overview only.

UNIT IIBusiness Income- Measurement of business income-Net income: the accounting period, the continuity

doctrine and matching concept. Objectives of measurement.Revenue recognition: Salient features of Accounting Standard (AS): 9 (ICAI) Recognition of expenses.

The nature of depreciation. The accounting concept of depreciation. Factors in the measurement of

depreciation. Methods of computing depreciation: straight line method and diminishing balance method;

Disposal of depreciable assets change of method. Salient features of Accounting Standard (AS): 6(ICAI)

Inventories: meaning. Significance of inventory valuation. Inventory Record Systems: periodic and

perpetual. Methods: FIFO, LIFO and Weighted Average. Salient features of Accounting Standard (AS):

2 (ICAI)

Final Accounts- Capital and revenue expenditures and receipts: general introduction only.

Preparation of financial statements: of non-corporate business entities and not-for-profit organisations;

from incomplete records: statement of affairs method and conversion method.

UNIT III

Hire Purchase System, Installment Payment System, Branch Accounting, Lease Accounting.

UNIT IV

Voyage Accounts, Accounting for Insurance Claims, Accounts of Insurance Companies (an overview)

Analysis and Interpretation of Financial Statements.

BCH 102 FINANCIAL MATHEMATICSUnit IFundamental concepts of Financial Mathematics. Simple and compound interest. Kinds of interest rates:

Effective rate, nominal rate and force of interest rates: Effective rate, nominal rate and force of interest.Calculation of accumulated value using different kinds of interest rates.

Unit IIPresent value calculation and discount rate. Nominal rate of discount and its relationship with effective

rate of discount. Equation of payments interest & Discount.

Unit III

Valuation of annuities. Present value of annuity. Present value of annuity payable p time in a given

period. Present value of deferred annuity. Present value of Varying annuity. Accumulated Value of

Annuity. Accumulated value of annuity payable p time in a given period.

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Unit IVAnalysis of annuity, Calculation of capital component and interest, Component in instalments.

Outstanding liabilities after nth instalment, Sinking fund. Reserve value of a policy, free policy.Surrender value of policy, Valuation of securities.

BCH 103 OFFICE MANAGEMENTUNIT 1Definition and elements of Office Management. Functions of a Modern Office. Office Manager - Job

Analysis. Office organization: organization structure, types of organization. Office accommodation and

layout. Office environment.

UNIT IICommunication: definition, main features, classification of communication, barriers to

communication. Typing and Duplicating. Correspondence: handling correspondence, drafting

correspondence (types and essentials of letter writing.) Office Reports: kinds of reports, preparing a

good report. Record Management: Classification; filing system; Indexing. Public Relations:

UNIT III

Office automation: machines and equipments used. Computers: application and advantages. OfficeInformation Management: definition, difference between information and data, process. Office systems

and procedures and flow of work. Office Forms and Stationery.

UNIT IV

Personnel Management: Office Personnel relations, Office supervision, work measurement, standards ofperformance and control.

BCH 104 PRINCIPLES OF ECONOMICS

Unit IThe meaning and definitions of Economics. Adam Smith, Marshall, Robbins and Samuelsons views of

Economics. Methods of Economics : Inductive vs. Deductive methods, Micro vs. Macro Economics :

Concept of Equilibrium Stable, unstable and Neutral Equilibrium. Theory of consumption Cardinal

Vs Ordinal approach. Utility analysis Total Marginal and Average utility. Law of diminishing

marginal utility and Law of Equi Marginal utility.

UNIT IIConsumer behavior, : Indifference curve analysis, Budget line, Consumers equilibrium. Price, Income

and Substitution effects, PCCs and ICCs. Consumers Surplus, Revealed Preference Theory. Concept of

Demand and Supply. Demand curve Individual and Market demand curve, derivation of demand

curve. Law of demand. Movement vs shift in the demand curve.

Elasticity of demand Price, Income and cross elasticity. Supply curve and supply elasticity

UNIT III

Production: meaning and factors of production, fixed and variable inputs, total average and marginalproduct, Law of variable Proportions, Returns to scale. Economies and Diseconomies of scale. Cost of

production: Social and private costs, Cost Curves. Concept of Revenue: Marginal and Average.

Market : Perfect and Imperfect competition Features, Price and Output decision, Equilibrium of firmsand industry in the short and long runs.

UNIT IVTheory of distribution: Concept of Rent, wages, Interest and Profit; Theory of rent. Theory of wages:

Marginal productivity theory and Modern theory of wages, Backward bending supply curve.

Theory of Interest: Classical theory, Loanable Funds theory and Liquidity Preference theory of Interest.

Theory of Profit: Innovation theory, Risk Bearing theory and Uncertainty bearing theory of Profits.

BCH 105 ESSENTIALS OF MANAGEMENT

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The objective of the course is to provide an understanding of the tasks and functions of management andto acquaint the participants with the development in concept, theories and practices in the overall field of

management.

UNIT I

Definition, Nature, Scope and significance of Management, the evolution of Management thought,

Approaches of management, contributions of F.W. Taylor, Henri Fayol and Chester Bernard toManagement Science. Functions of a manager. Social responsibility of Managers, Values and Ethics in

Management.

UNIT IIPLANNING: Definition, Nature, Scope and significance of Planning, Objectives, Steps of Planning,

Decision making as key step in planning. The process and techniques of Decision Making, Long RangePlanning, Strategies and policies.

Unit IIIORGANISATION: Definition, Nature, Scope and significance, Approaches to Departments, Line and

Staff relationship. Delegation and Decentralisation, Committee system, determinants of effective

organizing, Staffing nature and significance, Selection, Appraisal and Development of Mangers,

UNIT IVDIRECTING AND CONTROLLING: Issues in managing Hunan factors, Motivation nature, scope

and significance, Theories and techniques, communication , - Definition and significance,

Communication Barriers, Building effective communication system. Definition and Elements Control

Techniques, Coordination, Determinants of an Effective Control System, Managerial Effectiveness.

BCH 106 INDIAN ECONOMY

Unit IIndian economy in the Pre-British Period Structure and organization of villages, towns, industries and

handicrafts. Towards a Market Economy Changes in the land system; Commercialization of agriculture;

Policy of discriminating protection Monetary and currency developments ; Taxation system during the

British period. Economic consequences of British rule / Colonial exploitationforms and consequences;

Case for protection of Indian industries, Indian economy at the time of independence/ colonial economy:

Semi-feudal economy; Back ward, stagnant and other features.

Unit II

Structure of the Indian Economy- Basic features; Natural resources Land, water and forest resources;

Broad demographic features Population size and growth rates, sex composition, rural-urban

migration, occupational distribution; Problem of over-population; Population policy; Infrastructure

development; National Income-methods & trends, Poverty, unemployment & inflationcauses, effects,

remedies, trends.

Unit IIIPlanning in India-Objectives; Strategy; Broad achievements and failures; Current Five Year Plan

Objectives, allocation and targets; Economic reforms- Rationale behind economic reforms; Progress of

privatization and globalization. Agriculture nature & importance; Trends in agricultural productionand productivity; Factors determining productivity; Land Reforms; New agricultural strategy and Green

Revolution; Rural credit, Agricultural marketing.Industry -Industrial development during the planning

period; Industrial policy of 1948, 1956, 1977 and 1991; Industrial licensing policy; MRTP and

Competition Act, FERA and FEMA; Growth and problems of small scale industries; Role of public

sector enterprises in Indias industrialization.

Unit IVRole of foreign trade; Trends in exports and imports; Composition and direction of Indias foreign

trade; Balance of payments crisis and the economic reforms Export promotion measures and the newtrade policies. New economic reforms Liberalization, privatization & globalization; Rational behind

economic reforms; progress of privatization & globalization. Foreign capital FDI, Multinationalcorporations (MNCs).

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B.COM (HONS) I YEAR

SEMESTER II

BCH 201 SPECIALIZED ACCOUNTING

Unit I

Social Accounting and Environmental Accounting - meaning, importance, requirements. Social audit,objective, approaches to corporate social responsibility, social reporting systems, compilation of

information for social Accounting, Social reporting models, limitations of social reporting, Social cost

benefit analysis, its definition, investment decisions, procedures, techniques of cost benefit analysis.

Environmental Accounting, audit, reporting.

Unit IIInflation Accounting, importance, limitations of historic Accounting techniques of Inflation Accounting

- current purchasing power method, current cost accounting method,

treatment of profit and loss items. Preparation of income statement, cost of sales adjustment,

depreciation adjustments, monetary working capital adjustment, Stagflation Accounting.

Unit III

Value Added Accounting - definition, generation of value added, application of value added, preparationof value added statements, High-tech Accounting and value added.

Unit IVHuman Resource Accounting and Strategic Management Accounting. Human resources - definition,

planning process, detailed approach to personal planning. Labour Turnover - meaning, measurement,cost treatment, cost benefit analysis of Training and Development. Models of HRA - Cost model,

Present value models. Comparison of HRA models. HRA models and HRD. List of items of disclosure

of human resources. Strategic Management Accounting - an introduction to Strategic Management

Accounting.

BCH 202 PUBLIC FINANCE

Unit I

Definition and scope of Public Finance, Concept of Private and Public goods, Principle of Maximum

Social Advantage, Sources of Public Revenues, Types of taxes, Principles / Canons of Taxation, The

Benefit Approach of Taxation, The ability-to-pay Approach, Incidence and effect of taxation.

Unit II

Principles of Public Expenditure, Wagners Law, Wiseman Peacock Hypothesis,

Effect of Public expenditure on Production and Distribution, Public Debt: Classification, effect ,

burden, repayment and management of Public debt.

Unit III

Objectives and instruments of Fiscal Policy, Role of Fiscal Policy in under-developedcounties, Indian

Federal finance:- financial relations between Central Government, State Government and local bodies,Finance Commissions and their recommendations.

Unit IV

Deficit financing :- Concepts, Deficit financing in India, State and local Finances:- Heads of revenuesand items of expenditures, Analysis of trends in Central Governments revenues.

BCH 203 INDUSTRIAL PSYCHOLOGY

Unit IIntroduction - Meaning and scope of Industrial Psychology. Functions and Activities, limitation and the

unique aspects of Industrial Psychology, Methods.

Unit II

Fitting worker to the work - job analysis, vocational selections, vocational guidance, training,Leadership- need, functions, types of leaders. .

Unit III

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Fitting work to the worker Monotony, Fatigue, and boredom, Motivation Theories (Maslow, X & YHerzbergs) Counseling.

Unit IVHuman relations -Incentive and methods of payment, reward and punishment, commitment,

performance appraisal.

BCH 204 BUSINESS COMMUNICATION

Objective: To equip students of the B.Com (Hons.) course effectively to acquire skills in reading,

writing, comprehension and communication, as also to use electronic media for business

communication.

Unit I

Introduction to the essentials of business communication: Theory and Practice, Citing references, and

using bibliographical and research tools.

Unit IIWriting a project report, Writing reports on field work/visits to industries, business concerns etc. /

businessnegotiations.

Unit IIISummarizing annual report of companies. Writing minutes of meetings.

UNIT IVE-correspondence. Spoken English for business communication, Making oral presentations

BCH 205 BUSINESS STATISTICS

The objective of this course is to familiarize students with the basic statistical tools used to summarize

and analyze quantitative information for decision making.

Unit I

Definition, scope, importance and limitation of Statistics, method of collection and tabulation of data.

Types of Statistical data. Preparation of frequency distribution and their graphic presentation including

histogram. Measure of central tendency mathematical averages including arithmetic mean, geometricmean and harmonic mean. Properties and applications. Positional averages - mode, median and other

partition values including quartiles, deciles and percentiles. Measure of dispersion - range, quartile,

deviation, mean deviation, standard deviation and their coefficients, absolute and relative measure of

dispersion.

Unit II

Simple correlation analysis - introduction, importance of correlation analysis. Simple multiple and

partial correlation, linear and non linear correlation, measure of correlation - scatter diagram method.Karl Pearson's coefficient of correlation, Spearman's coefficient of rank correlation. Regression analysis:

Difference between correlation and Regression, lines of Regression, method of least squares. fitting

straight lines, properties of Regression lines, Regression coefficient and their properties.

Unit III

Probability - definition, objective and subjective, addition and multiplication theorem of probability,

conditional probability, Bay's theorem, probability distribution : binomial, Poisson and normal.

Unit IVTime series analysis - utility of time series, components of time series, time series models - addition and

multiplication models, measurement of trend - graphic method, moving average methods, method of

least squares. fitting a straight line trend, seasonal variations, estimation of seasonal variations, method

of simple averages, ratio to trend method, ratio to moving average method. Index number - meaning anduses of index numbers, construction of index numbers: fixed and chain base; uni-variate and composite.

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BCH 206 BUSINESS ENVIRONMENT

The aim of this course is to highlight those external factors which can effect the decision makingprocess.

Unit I

The concept of Business Environment, its significance and Nature, Matrix of Different EnvironmentalFactors. The process of Environmental Scanning, Basic Philosophies of Capitalism and Socialism with

their variants.

Unit IIThe Politico-Legal Environment

The relationship between Business and Government in India. The constitutional provisions affectingBusiness, an introduction to some important business laws like MRTP, Industries (Development and

Regulation) Act, 1951, FEMA, SEBI, the competition law, The Changing Dimension of these Laws and

their impact on Business.

Unit IIIThe Economic Environment

The philosophy strategy and planning in India. The concept of mixed economy, The public Sector- andthe private sector their changing Roles. The Industrial Policy in India in recent years. The new

Economic Policy, Liberalisation and Globalisation and their impact on Business. The Monetary Policy,

Fiscal Policy and Union Budget as an instrument of growth and their impact on business. Development

Financial Institutions and their Relevance to Business Operations. Regulatory Frame work.

Unit IV

Socio-Cultural Environnent in India

Salient features of Indian Cultural and Values and their Implications for Industrialisation and Economic

(growth. Emergency of Middle Class, New Demand for Consumer Industries, Consumerism.

Development of Business Entrepreneurship India, Social Responsibility of Business. Policy for

Research and Development in India. The Problem of Selecting Appropriate Technology. The

Multinationals as a source of Teleology. World Trade Organisation, Foreign Trade Policy.

BCH 207 Comprehensive Viva- Voce

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B.Com (Hons) - II Year

SEMESTER- III

BCH 301 COST ACCOUNTING

Objective: To acquaint the students with basic concepts used in cost accounting and various methodsinvolved in cost ascertainment systems. To provide the student knowledge about use of costing data for

planning, control

and decision making.

Unit I

Introduction: Meaning, objectives and advantages of cost accounting, difference between costaccounting and financial accounting. Cost concepts and classifications, cost unit, cost centre, cost object.

Elements of cost. Installation of a costing system. Role of a cost accountant in an organization.

Methods of pricing of material issues FIFO, LIFO, Weighted Average. Inventory control concept

and techniques (fixing of stock levels, EOQ, ABC analysis, perpetual & periodic inventory systems).

Material losses and their treatment.

Unit IIAccounting and Control of Labour Cost: Time keeping and time booking, concept and treatment of idle

time, over time and labour turnover. Overheads: Classification, allocation, apportionment and absorption

of overhead. Treatment of over-and under-absorption, Single out put costing and Job costing.

Unit IIIMethods of Costing: Contract Costing. Process costing (process losses, valuation of work in progress,

joint and byproducts.) Service costing (only transport). Treatment of certain items in costing like interest

on capital, packing expenses, bad debts, research and development expenses.

Activity based cost allocation.

Unit IV

Marginal Costing- Meaning, Assumptions and uses. Cost-Volume-Profit Analysis: Break-even analysis,

Decision making areas - products mix, make / Buy, pricing decisions.

Accounting Systems: integral and non-integral systems, reconciliation of cost and financial accounts.

BCH 302 BUSINESS LAWS

The objective of the course is to impart basic knowledge of the important business laws along with

relevant case law.

UNIT- IThe Indian Contract Act 1872, Contract meaning, characteristics and kinds, Essentials of valid

contract - Offer and acceptance, consideration, contractual capacity, free consent, legality of objects.

Void agreements, Discharge of contract modes of discharge including breach and its remedies.UNIT IIContingent contracts, Quasi - contracts, Contract of Indemnity and Guarantee, Contract of Bailment,

Contract of Agency

UNIT III

Indian Sale of Goods Act 1932, Contract of sale, meaning and difference between sale and agreement to

sell. Conditions and warranties, Transfer of ownership in goods including sale by non-owners

Performance of contract of sale, Unpaid seller meaning and rights of an unpaid seller against the goods

and the buyer.

UNIT IVNegotiable Instrument Act: kinds and characteristics of Negotiable Instruments, Holders and Holder-in-

due course, Privileges of Holders-in-due course. Negotiation and endorsement, crossing of cheques,types of crossing, bouncing of cheques. Information Technology Act 2000: Definitions; Digital

signature; Electronic governance; Attribution, acknowledgement and dispatch of electronic records

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Regulation of certifying authorities, Digital signatures certificates, Duties of subscribers (h) Penaltiesand adjudication, Appellate Tribunal.

BCH 303 OPERATIONS MANAGEMENT

The course aims to familiarize the students with the basic concepts of Operations and Product

Management.Unit IOperations Management. Duties and Responsibilities of Operations Management. Production Function

Systems approach to Operations Management. Manufacturing system Mass Batch, Job-Shop and

Project.

Unit IIPlant location: 'Nature, Factors considered in location, Methods and Type of areas. Plant layout

Objective of good layout, Factors influencing layout and Types of layout. Material Handling Equipment.

Importance, Objective, Principles, Factors affecting selection equipment and types of handling

equipment.

Unit III

Work Study: Method study and work measurement- Importance, Objectives, Application areas Steps inmethod study and Techniques of work measurement. Production Planning and Control Role and Scope

of PPC in Operations Management, Factors influencing production planning and benefits of production

control.

Unit IVInventory Management: Factors influencing and Objectives of inventory management, Techniques of

inventor management, Quality Control and Materials Management.

BCH 304 MARKETING MANAGEMENT

Objective: The objective of this course is to provide basic knowledge of different concepts, principles,

tools and techniques of marketing.

UNIT IIntroduction: Nature and scope of marketing, Modern marketing concept, Marketing mix. Marketing

management process: an overview.Marketing environment - macro & micro environmental components; consumer buying process; factors

influencing consumer buying Behaviour.

UNIT II

Marketing segmentation meaning & benefits, basis & criteria of segmentation; Positioning meaning

and importance, major basis of positioning a product.

Product: Concept, Product classifications, Major product decisions: Product attributes, Branding,

Packaging and labeling, after sales service, Concept of product mix and product line.UNIT IIIPricing: Significance, Factors affecting price determination, major pricing methods Pricing policies:

Geographical pricing, product line pricing, Discounts and rebates. Distribution: Channels ofDistribution-Meaning and importance, Types of distribution channels, Functions of distribution

middleman.

Retailing and Wholesaling: Distribution Logistics; Objectives, concepts and elements and types

UNIT IVPromotion: Nature and importance, Communication process, Methods of promotion: their distinctive

characteristics, Concept of integrated communication. Promotion mix and factors affecting promotion

mix.

Rural marketing: Growing Importance; Distinguishing characteristics of rural markets; Understandingrural consumers and rural markets; Marketing mix planning for rural markets

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BCH 305 HUMAN RESOURCE MANAGEMENT

Objective: This course aims at acquainting the student with the concept, functions and Challenges ofHuman Resource Management in the contemporary business environment.

Unit I

Introduction: Nature, Functions and Importance of Human Resource Management. Development ofHuman Resource Management. Contribution of Industrial Psychology. Organization of Human

Resource Department, Human Resource Policies. Procurement: Human Resource Planning

Quantitative and qualitative dimensions; Job Analysis, Job descriptions and Job specifications. Sources

of recruitment, Selection process Tests and Interviews, Induction and Socialization.

Unit IITraining and Development: Concepts and Importance. Identification of Training Needs. Types of

Training, On-the-job and Off-the-job methods of training. Designing of Training Programme. Methods

of Executive Development.

Unit IIIPerformance Management System: Concept and Objectives, Methods of Performance, Appraisal; Job

changes Transfers and Promotions; Employee-counseling. Compensation and Management:Components of Compensation, Performance Linked Compensation. Employee Health; Employee

Welfare; Social Security, Emerging, Horizons in HRM

Unit IV

Emerging Horizons in HRM, Information Technology, Business Process Reengineering, Downsizingand VRS

BCH 306 COMPUTER APPLICATIONS

Objectives: To provide computer skills and knowledge for commerce students and to enhance the

student understanding of usefulness of information technology tools for business operations. Learning

Outcome: After studying this paper, a student will become IT literate, and be able to understand basic IT

tools.

Unit IBasic Concepts: Characteristics of a Computer, Advantages of Computers. Limitation of Computers,

Types of Computers. Applications of computers. Data Representation ASCII.Essential components of Computers. Hardware, Firmware, Live-ware, Software, Relationship between

hardware and software. System Software: Operating system, Translators, interpreter, compiler,

assemblers, linkers. Overview of operating system, function of operating system. Application software:

General Purpose Packaged Software and tailor made software.

UNIT II

Meaning of Internet. Growth of internet, Owner of Internet. Anatomy of Internet, Basic Internet

TerminologyNet Etiquette, World Wide Web, Internet Protocols. Usage of Internet to society. Search Engines. Word

Processing.-Introduction to word Processing. Word processing concepts, uses of Templates Working

with word document: Opening an existing document/creating a new document. Saving, Selecting text,Editing text, Finding and replacing text, Closing, formatting, Checking and correcting, spellings, Bullets

and numbering, Tabs, Paragraph Formatting, Indent, Page Formatting, Header and footer

Unit III

Spreadsheet and its Business Applications. Spreadsheet concepts, Creating a work book, saving a work

book, editing a work book, inserting, deleting work sheets, entering data in a cell, formula Copying,

Moving data from selected cells, Handling operators in formula. Rearranging Worksheet, Project

involving multiple spreadsheets, Printing worksheet. Generally used Spread sheet functions-

Mathematical, Statistical, Financial, Logical,Unit IV

Presentation Software, Creating a presentation. Templates Editing, Sorting, Inserting a worksheet object,inserting a graph and editing, Inserting drawing objects. Layout. Practical applications from above unit:

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Practical classes, Loan & Lease statement, graphical representation of data, Payroll statements,Frequency distribution and its statistical parameters, Regression

REFRENCES:

V. Rajaraman, Introduction to Information Technology, 2003 PHI.

R. Hunt, J. Shelley, Computers and Commonsense, Prentice Hall of India, 2002.Leon, M. Leon, Fundamentals of Information Technology, Leon Vikas, 2002

Pradeep K. Sinha and Preeti Sinha, Foundation of Computing, , BPB, Publication, 2003

Deepak Bharihoka, Fundaments of Information Technology, Excel Book, 2000.

Sanjay Saxena, A First Course in Computers, Vikas Publishing House, 1998.

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B.COM (HONS) II YEAR

SEMESTER - IV

BCH 401 CORPORATE ACCOUNTING

Learning objectives: To help the students to acquire the conceptual knowledge of the fundamentals ofthe corporate accounting and to learn the techniques of preparing the

financial statements.

Unit IACCOUNTING FOR SHARE CAPITAL: Issue, forfeiture and reissue of forfeited shares- Issues of

rights and bonus shares-SEBI Guidelines-Concepts of book building, demat shares and Employee Shareoption Scheme (ESOS), Redemption of preference shares and buy back of shares.

ISSUES AND REDEMPTION OF DEBENTURES.

Unit II

FINAL ACCOUNTS: Preparation of profit and loss account and balance sheet of corporate entities,

excluding calculation of managerial remuneration. Disposal of company profits.

VALUATION OF GOODWILL AND VALUATION OF SHARES; Concepts and calculation - simpleproblem only.

UNIT IIIAMALGAMATION OF COMPANIES : Concepts and accounting treatment as per Accounting

Standard: 14 (ICAI) (excluding inter company holdings). Internal reconstruction: concepts andaccounting treatment excluding scheme of reconstruction. ACCOUNTS OF HOLDING

COMPANIES/PARENT COMPANIES

Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of

Accounting Standard: 21 (ICAI).

Unit IV

BANKING COMPANIES: Preparation of final account from a given trial balance. Concept of

nonperforming assets (NPA). CASH FLOW STATEMENT: Concepts of funds. Preparation of cash

flow statement as per Accounting Standard (AS): 3 (Revised)(ICAI): Indirect method only.

REFRENCES:Monga, J.R., Fudamentals of Corporate Accounting, Mayur Paper Backs, New Delhi.

Shukla, M.C., T.S. Grewal, and S.C. Gupta, Advanced Accounts, Vol-II, S. Chand & Co.,New Delhi.

Gupta, R.L. and M. Radhaswamy, Advanced Accountancy, Vol-II, Sultan Chand and Sons, New

Delhi.

Maheshwari, S.N. and S. K. Maheshwari, Corporate Accounting, Vikas Publishing House, New

Delhi.

Sehgal, Ashok and Deepak Sehgal, Corporate Accounting, Taxman Publication, New Delhi.

BCH 402 DIRECT TAX LAWS AND ACCOUNTS

Unit IIncome Tax Act 1961an overviews, Important terms, Concepts of Income, Residential Status and Tax

liability, Exempted Incomes, Heads of Income Income from salaries.

Unit II

Heads of Income Income from house property, Profits and Gains of a business or profession, Capital

Gains, Income from other sources.

Unit IIIDeductions from Gross Taxable Income, Clubbing of Incomes, Set-off and carry forward of losses,

Individual Assessment Computation of taxable income and tax liability, Assessment of Hinduundivided family.

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Unit IVAssessment of Partnership firm, Assessment Procedure, Income Tax Authorities and their powers,

Wealth Tax Act 1957 Important features.

REFRENCES:

H C Mehrotra- Direct Tax Laws and Accounts

V K Singhania - Law and Practice of Income TaxAhuja and Gupta- Direct Tax Laws and Accounts

Income Tax Act 1961

Wealth Tax Act 1957

BCH 403 CORPORATE LAWS

Objective: The objective of the course is to impart basic knowledge of the provisions of the Companies

Act 1956 and Depository Act 1996 along with relevant case law.

Unit IIntroduction: Concept of lifting of corporate veil. Types of companies, association not for profit, illegal

association. Formation of company Promoters, their legal position, pre-incorporationcontract and provisional contracts. Documents Memorandum of Association, Articles of Association,

Doctrine of Constructive Notice and Indoor Management, Prospectus and Book Building.

Unit II

Share Capital issue, allotment and forfeiture of share, demat of share, transmission of shares. Membersand shareholder their rights and duties. Convening and conduct of shareholders meetings.

Unit IIIManagement Directors, their dis-qualifications, appointment, legal position, powers and duties.

disclosures of interest, removal of directors, board meetings, other managerial personnel and

remuneration. Dividend and issue of bonus shares. Investigations.

Unit IVWinding up concept and modes of winding up, Emerging issues in company law: (i) Producer

Company concept and formation (ii) Corporate governance concept, relevance and provisions under

listing agreement. Depositories Act 1996.

BCH 404 BUSINESS ECONOMICS

Unit INature and scope of Business Economics; Demand Estimation and Demand Forecasting; Law of

demand. Demand Elasticity: Concept and methods of measurement. Indifference Curve Technique:

Income, Price and Substitution effects. Some applications of indifference curves

Unit II

Production Function; Law of Returns; Returns to scale and scope; Costs in the Short Run; Long-RunCost Curves; L shaped cost curves, Cost functions. Break Even Analysis.

Unit III

Price and Output Decisions under Perfect Competition; Price and Output Decisions under Monopoly;Price and Output Decisions under Monopolistic Competition; Price and Output Decisions under

Oligopoly. Various models of oligopoly, Behavior Pricing policies.

Unit IV

National Income Analysis, Consumption function and investment function, Inflation, monetary and

fiscal policies, Business Cycles.

BCH 405 BANKING OPERATIONS MANAGEMENT

Unit IIndian financial System, Banking System in India, Financial sector reforms in India, RBI role,

functions, monetary policy and credit control, commercial banking in India, Regulatory Environment forcommercial bank in Indian core banking.

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Unit IIOperational Aspect of commercial banks in India, Relationship b / w Banker and customers, Types of

customer a/c, Cheques, Endorsement, Presentment, Dishonour, Rights and liabilities of Paying andcollecting Banker, Time Value of money calculation of interest on loan & deposits, EMIs, Present

Value, future value and loan Amortisation.

Unit IIINegotiable Instruments, Bills of Exchange and Promissory notes, Rights and liabilities of parties, Bills

discounting and Purchasing, ancillary Services of the Bankers.

Unit IVEmployment of funds by Commercial Banks Financial statement analysis, Types of securities, mode of

creating charge, Bank guarantees, Asset liability management in commercial Banks. Basel norms

BCH 406 SECRETARIAL PRACTICES

Unit I

The company secretary: Definition, importance appointment of the company secretary Qualifications for

appointment rights duties and liabilities of a company secretary. Dismissal of the secretary. Role of

secretary in the formation of a company promotion. Incorporation, Capital Subscription andcommencement of business.

Unit IISecretarial duties relating to issue and allotment of shares, calls forfeiture, lien and transfer of shares

Unit IIISpecimen of certificates of incorporation, certificate of commencement of business, share certificates

and share warrants. Dematerialization of shares

Unit IV

Meeting and proceedings : Provisions relating to the company and Board Meetings, Secretarial duties

relating to meetings Notice, Agenda, Proxy, Motion, Resolution, Minutes and Reports.

BCH 407 Comprehensive Viva Voce

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B.COM (HONS) III YEAR

SEMESTER V

BCH 501 MANAGEMENT ACCOUNTING

Objective: To provide the students knowledge about use of costing data for planning, control and

decision making.Unit I

Nature and Scope, Difference between cost accounting and management accounting, cost control, cost

reduction, cost management.

Budgeting and budgetary control: Concept of budget and budgetary control objectives, merits, and

limitations, Budget administration, Functional budgets, Fixed and flexible budgets, Zero base budget,Programme and performance budgets.

Unit IIStandard costing and variance analysis: Meaning of standard cost and standard costing: advantages,

limitations and applications, Variance analysis material, labour, overhead and sales variances,

Disposition of variances, Control ratios.

Unit IIIAbsorption versus variable costing: Distinctive features and income determination. Cost-Volume-Profit

Analysis: Break-even analysis-algebraic and graphic methods. Contribution / sales ratio, key factor.

Margin of safety. Angle of incidence. Determination of cost indifference point. Decision making: Costs

for decision making, variable costing and differential analysis as aids in making decisions fixation ofselling price, exploring new market, make or buy, product mix, operate or shut down, seller process

further.

Unit IV

Responsibility Accounting: Concept, Significance, Different Responsibility Centers, Divisional

Performance Measurement Financial Measures.

BCH 502 FOREIGN TRADE PROCEDURES AND DOCUMENTATION

Objective: The purpose of this course is to familiarize students with the procedures and documentation

relating to foreign trade operations, and to train them to handle the documentary work concerningexport-import business,

Unit IIntroduction: Foreign Trade and economic development. Indias foreign trade-trends, problems and

prospects Indias Balance of Payments, Trade Policy, Recent Development, WTO Economic Self

Reliance-meaning, achievements, importance for Indian Economy, Foreign trade policy.

Unit II

Export Documentation/incentives and cargo handling: Types of documents, Characteristics andrelevance; Export contract and Inco terms, Procuring and processing of an export order. Methods/Terms

of payments for Exports, Documentary credit and collection, financing for export; Pre and post shipment

credit, Export Incentives, Nature of risks, Cargo insurance: Contract, procedures and documentation forcargo loss claims, Role of schemes of ECGC and commercial banks, Quality control and Pre-shipment

inspection; Schemes and procedures; Excise and custom clearance regulations, procedures and

documentation.

Unit IIIExport Import Procedure: Procurement for Exports-panning and methods of procurement for exports;

procurement through imports, financing imports- instruments and related procedures and documentation,

Custom clearance of Imports- regulations, procedures and documentation.

Unit IVImport Documentation and Institutional Support for Indias Foreign Trade: Duty Exemption Schemes:

Objectives, benefits, procedures and documentation, Schemes for import of capital goods, Proceduresand documentation for new / second hand capital goods, Export / trading / star trading / superstar trading

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houses; Objective criteria and benefits, procedures and documentation; Policy for EOU / FTZ/ EPZunits, Objectives, criteria and benefits.

BCH 503 INDUSTRIAL LAWS

Unit I

The Industrial Dispute Act, 1947, Introduction, Scope and Objectives, Definitions : Industry, Lay Off,Lockout, Strike, Retrenchment, Authorities, under this Act, Power and duties of authorities, Strikes and

lock out, Unfair labour practices, Penalties.

Unit IIThe Payment of Wages Act, 1936, Introduction, Definitions: Industrial or other establishments, Wages,

Responsibility for payment of wages, Fixation of wages, Time of payment, Mode of payment,Deductions from wages. The Child Labour (Prohibition and Regulation) Act 1986. Object and Scope,

Hours and periods of works, weekly holiday, Notice to inspector, Health and Safety, Penalties.

Unit III

The Payment of Bonus Act, 1965. Definition: Accounting Year, Salary or Wages, Employer, Employee,

Eligibility for Bonus, Disqualification for Bonus, Payment of minimum and maximum bonus,

Calculation of number of working days, Adjustment of customary or interim bonus against bonuspayable, Deduction of certain amounts from bonus payable under the Act, Time limit for payment of

bonus, Recovery of bonus from employer.

Unit IV

The Factory Act, 1948. Introduction , Definitions: Manufacturing Process, Factory, Occupier, Inspector,Powers of Inspector, Health, safety, Welfare measure, Working hours of Adults, Restriction on

employment of women, Annual leave with wages, General penalty for offence.

BCH 504 INSURANCE AND RISK MANAGEMENT

Objective: Now a days, insurance is a booming industry providing a lot of job opportunities to young

educated youths. Keeping this in view, the university has thought of adding insurance as one of the

subject at graduate level. It will help the students to learn the basics and fundamentals of insurance

principles and practices being practiced in the insurance industry. The knowledge in this field of

insurance may help the students to adopt this as a career.

Unit I

Introduction: History of insurance in general and in India in particular. Basic nature of insurance.

Definition of insurance. Comparison of Life Insurance with other forms of insurance. Principles of

contract and its applicability to the valid insurance contract.

Unit II

Principles of Life insurance and its impact on insurability. Morality tables and its kind. Basic elements

in computation of premium. Peculiarities of life insurance product and the classification Nature ofgroup insurance and types of group Insurance covers Policy claims and its procedures for settlement of

various type of claims. Policy document and its various components including conditions and privileges

under the policy.

Unit III

Study of various proposal and policy forms used in general Insurance Scope of coverage of fire

insurance and Marine insurance, Motor insurance Various kinds of miscellaneous insurances Describe

classes of insurances requiring specialized knowledge i.e industrial all risk insurance, aviation insurance,

oil and gas insurance Regulatory provisions under Insurance Act 1938, and IRDA Act 1999.

Underwriting practice and procedures, types and classification of hazards

Unit IV

Basic concept of risk, classification of risks, and process of risk management. Identification andevaluation of risk risk analysis. Risk control loss prevention and its importance. Risk financing and

transfer of risks.Risk retention and its importance/basis of reinsurance.

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REFRENCES:

Books published by Insurance Institute of India.Life Insurance, - By Kenneth Black (Jr.) and Harold Skipper (Jr.),

Fundamentals of Risk and Insurance, by Emmett J. Vaughan, Therase Vaughan

Principles of Risk management and Insurance, by George E. Rejda

BCH 505 ENTREPRENEURSHIP DEVELOPMENT

Learning Objective: The purpose of introducing this stream as an area of specialization in is to impart an

occupational process orientation to the course with a view to engendering in the students a craving forindividual freedom, initiative and enterprise by pursuing self employment and small business

entrepreneurship as a viable alternative to salaried employment.

The purpose of this paper is to enable student develop understanding of entrepreneurship as an eclectic

discipline/ applied commerce as well as to familiarize him with the policy and institutional support

system prevalent in India as a precursor to his/her eventual plunge into the vortex of entrepreneurship.

Unit IEntrepreneur, entrepreneurship and entrepreneurial process: conceptuel issues. Entrepreneurship versus

Management Entrepreneurship Role of entrepreneurship in economic development. Role and functions

of entrepreneur . Theories of Entrepreneurship; entrepreneurial competencies; Innovation and

entrepreneurial orientation in a developing economy. Development of women entrepreneur.

Unit II

Entrepreneurial environment, role of economic environment; Industrialization and motivating forces for

entrepreneurial growth; Entrepreneurial scene in India Genesis and evolution of Government of Indias

SSI policy; Industrial policy resolutions of 1948, 1956, 1977 and 1991; Role of Industrial Estates,

Technology Parks; SEZs in fostering entrepreneurship development.

Unit IIIPolicy support for SSIs ; Institutions to assist SSIs ; Setting up small scale industry in India;

Entrepreneurship Development Programmes (EDPs); Role of Government in organising EDPs ; Non-

Government Organisation initiatives, Public Private partnership (PPP)

Unit IVPromotion of venture; Opportunity analysis; Raising of funds, venture capital, Institutional finance.

Development of plans business organizational and marketing; New venture areas for entrepreneurs.

Problems of entrepreneurship, sickness of SSIs Discussion of select cases.

BCH 506 BUSINESS FINANCE

Objective: To familiarize the students with the principles and practices of financial management.Unit IMeaning, scope and objective, Time value of money, Risk and return, Valuation of securities.

Unit IICapital Budgeting Process, Cash flow Estimation, financial evaluation- Non discounted and discounted

cash flow techniques, Cost of Capital: estimation of components of cost capitalequity, debt and

preference capital and WACC.

Unit IIISources of long term finance, Leverage operating, financial and total, Dividend policy and share

valuation, Dividend policy practical aspects.

Unit IV

Working capital management: Concepts and factors affecting working capital, risk return trade off,working capital financial policy, Cash management, Inventory management.

BCH 507 FOREIGN LANGUAGE

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B.COM (HONS)- III YEAR

SEMESTER VI

BCH 601 OPERATIONS RESEARCH

Unit IOperations research: Origins and development of Operations Research, Nature of Operations research,

Definitions of operations research, Features (characteristics) of operations research. Phases of operations

research. Models and modeling in operations research, classifications of O.R. models: Methods for

solving O.R. models: Methodology of operations research, Operations research techniques. Scope ofoperations research in commercial applications.

Unit IILinear programming problem: Formulation and Graphical method. Basic terminology requirements,

Applications area of Linear Programming, formulation of Linear Programming models, General

mathematical formulation of Linear Programming Problems equality sign; Definitions Graphical

solution method search approach: The simplex method: Introduction standard form of linearprogramming problem c1evelopmellt of simplex method. Simplex method (Maximization case),

Simplex method (minimization case). Economic interpretation of the optimum simplex solution.

Unit III

Transportation models introduction, Mathematical statement of the transportation problem, Methods forfinding initial solution, North-West Corner method; Least cost method: Vogel's approximation method.

optimality test, stepping stone method: Modified distribution (MODI) method. Profit maximization in

transportation problem Assignment problem: Introduction and mathematical models for assignment

Hungarian method for assignment problem. Special cases in assignment problems: Maximization Case

III assignment problem, Multiple optimal solutions.

Unit IVDecision theory: Introduction, Decisions situations, Types of decisions- making environment, Decision

making certainty, Risk and uncertainty, Decision- tree analysis.

Game theory introduction, definitions, Two -person zero sum game payoff matrix, Pure strategies:

(Games with saddle points, The rule of dominance. Mixed strategies: Games without saddle point.

BCH 602 BUSINESS POLICY

This is subject aims to provide conceptual and analytical skills to the students for accessing the

environment & company opportunities along with fulfilling the objectives of concepts in knowledge,

situations and relevant attitude:

Unit IStrategic Management, Concept of strategy, Dimension of strategic decision, Levels of strategy,

Strategy from modes, Overview of process of strategic planning & management.

Unit IIMission vision, objective setting, Business definitions, summery statement of strategy, Deducing

strategy fraction & endeavors.

Unit III

Formulation of strategy, Components of environment & Environmental analysis, analysis of internal

capabilities using different approaches, Strengths, Weakness, Opportunities, Threats (SWOT Analysis).

Unit IV

Strategic alternatives for growth, stable combinations & inter-national strategies. Choice of Strategies,Generic Business Strategies, Portfolio Analysis, Overview of Implementation Aspects.

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BCH 603 TAX PLANNING AND MANAGEMENT

Unit I

The Concept of Tax Planning, The scope of Tax Planning Tax evasion, Tax Avoidance and TaxPlanning , Tax Audit, Statutory obligations and Tax Procedure, Salient features of assessment of

companies.

Unit IIComparative tax obligations of different forms of business organization- Individual (Sole Proprietor),

Partnership firms and companies, Tax Planning for employees remuneration.

Unit IIITax Planning regarding corporate capitalization, Dividend Policy, Depreciation Policy, Inventory

Policy, Tax Planning for Managerial Decisions, e.g. make or buy, repair of replace, own of lease, export& domestic sale, Tax Planning regarding Amalgamation and mergers.

Unit IVTax Planning regarding capital gains, Savings and Investments Set Off and carry forward of losses

Tax Planning regarding residential status, Exemptions and Deductions, Tax incentives as per size and

location of business unit.

REFERENCES:

Srinivas E A Corporate Tax Planning

Agarwal, J D & Agarwal R K Tax Planning for Individual Units

Agarwal, R K Tax Obligations under Income Tax Law

BCH 604 MANAGEMENT INFORMATION SYSTEM

Unit I

Foundation of Information System: Introduction to system, its types and characteristics Introduction to

information, fundamentals of information systems, Solving business problems with information systems,

Types of information systems, Effectiveness and efficiency criteria in information system.

Unit II

Management Information Systems: Definition of MIS, Concept of an MIS, Structure of MIS, MIS

verses Data processing, MIS & Decision Support Systems, MIS & Information Resources Management.

Unit IIIConcepts of planning & control: Concept of organizational planning, The Planning Process,

Computational support for planning, Characteristics of control process, The nature of control in an

organization.

Unit IVApplications of IT in Business: Internet & e commerce, Internet, Extranet & Enterprise Solutions,

Data, Information, Database Management System, its advantages, Concept of Data Warehousing and

architecture, Information System for Business Operations, Information System for Managerial DecisionSupport Security & Ethical challenges, Planning & Implementing changes, Advanced Concepts

Enterprise Resource Planning, Supply Chain Management, Customer Relationship Management and

Procurement Management

BCH 605 AUDITING - PRINCIPLES & PRACTICE

Objective: To provide knowledge of auditing principles, procedures and techniques in accordance with

current legal requirements and professional standards.

Unit IIntroduction: meaning and objectives of Auditing; Types of audit; Internal audit, Audit Process: Audit

programme; Audit and books Working papers and evidences; consideration for commencing an audit,Routine checking and Test checking Intern Check System: Internal Control

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Unit IIAudit Procedure: Vouching; Verification of assets and liabilities. Audit of Limited Companies:

Company Auditor Appointment, Powers, Duties and Liabilities.

Unit III

Auditing Standards- Appointment, Powers, Duties and Liabilities of Auditors. Board Outlines of

Company Audit and Auditors Report. Special Audit of banking companies, Audit of educationalinstitutions, Audit of insurance companies, Audit of non-profit companies, When Fraud is suspected and

When a running a business is proposed. Investigation; Divisible Profit and Dividend.

Unit IVRecent trends in Auditing- Nature and Significance of Cost Audit, Tax Audit; Management Audit and

Computerized Audit.

BCH 606 ORGANIZATIONAL BEHAVIOUR

Unit I

Meaning and Concepts of Organization Behaviour, Role of Manager in organization Direct and Indirect

Environmental forces impact of various field of OB,

Unit IISources of Motivation, Theories of Motivation, The Content Theories of work Motivation Perception

components, factors influencing perception process. Learning and Behaviours Reinforcement Case

study, Case Study.

Unit IIIGroup Behaviour- Reasons far Group Formation, Types of Groups, Factors Contributing to Group

Cohesiveness Group Decision making, Communication process making barriers Leadership in

organization, Case Study.

Unit IVDifferentiation of Groups, Nature of Conflict in organization Changing view conflict, Types of conflict

and situation causes of conflict, Organization culture, organization change and development. Case

Study.

BCH 607 Comprehensive Viva - Voce